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21. When the auditor determines that the financial statements are fairly stated, but there is a non-independent relationship between the auditor and the client, the

21. When the auditor determines that the financial statements are fairly stated, but there is a non-independent relationship between the auditor and the client, the auditor should issue

a. an adverse opinion.

b. a disclaimer of opinion.

c. either a qualified opinion or an adverse opinion.

d. either a qualified opinion or an unqualified opinion with modified wording.

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